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Automating the task of identifying process weaknesses using process models is promising, as many organizations have to manage a large amount of process models. The purpose of this paper is to introduce a pattern-based approach for automatically detecting potential process weaknesses in semantic process models, thus supporting the task of business process improvement.

Based on design research, combined with a case study, the authors explore the design, application and evaluation of a pattern-based process weakness detection approach within the setting of a real-life case study in a German bank.

Business process weakness detection can be automated to a remarkable extent using pattern matching and a semantic business process modeling language. A case study provided evidence that such an approach highly supports business process analysts.

The presented approach is limited by the fact that not every potential process weakness detected by pattern matching is really a weakness but just gives the impression to be one. Hence, after detecting a weakness, analysts still have to decide on its authenticity.

Applying weakness patterns to semantic process models via pattern matching allows organizations to automatically and efficiently identify process improvement potentials. Hence, this research helps to avoid time- and resource-consuming manual analysis of process model landscapes.

The approach is not restricted to a single modeling language. Furthermore, by applying the pattern matching approach to a semantic modeling language, the authors avoid ambiguous search results. A case study proves the usefulness of the approach.

Financial institutions have been engaged in numerous business process reengineering (BPR) projects to make their organizations more efficient. However, the success of BPR projects in banks varies significantly and it remains a challenge to systematically discover weaknesses in business process landscapes. Based on the flow chart notation language this paper seeks to argue for the definition of weakness patterns in order to automatically identify potential process weaknesses.

The authors developed weakness patterns in the flow chart notation language based on design science principles. To systematically derive process weaknesses that can be formalized, they analyzed each element of the flow chart notation as it was used in a real‐life case. They furthermore tested the identified patterns in reality in order to evaluate their validity.

The authors identified various potential weakness patterns that helped in automatically identifying weaknesses in process models. To some extent these findings are generalizable and transferable to other process modeling languages.

The pattern‐based approach depends upon how well structural weakness patterns are defined and formalized. Identified problems remain “potential” weaknesses until a manual analysis reveals that the identified potential weaknesses are actually real weaknesses or not, e.g. due to law regulations.

Using weakness patterns allows for automatically identifying potential process weaknesses in existing flow chart models. This way, this research helps in improving the so far manual analysis of process model landscapes.

The approach is a new way of looking for process weaknesses through process weakness patterns.

This study aims to identify characteristics of firms reporting multiple years of material weaknesses in internal control over financial reporting (MWICFR), labeled “Repeat Offenders”, and examine their characteristics and the types of material weaknesses they report using both broad and COSO-based classification schemes. The analysis compares these firms with firms reporting only one year of MWICFR and examines the differences between Repeat Offenders reporting consecutive and non-consecutive weaknesses.

Univariate and multivariate analyses were conducted on a sample of 1,793 firm-year observations, split into Repeat Offenders and non-Repeat Offenders, and collected from AuditAnalytics and Compustat from 2007 to 2015.

On average, 40% of adverse opinions in ICFR each year can be attributed to Repeat Offenders. Compared to one-time MWICFR firms, Repeat Offenders are significantly more likely to report general material weaknesses and, within the COSO framework, are significantly more likely to report issues with Segregation of Duties and Processes and Procedures. Repeat Offenders reporting consecutive years of MWICFR are significantly more likely to have general weaknesses than non-consecutive Repeat Offenders and are also significantly more likely to report issues with Segregation of Duties and Personnel.

Prior studies have examined unremediated ICFR issues in the periods immediately following SOX implementation. This study extends this literature with a longer, more current sample period, focusing on both broad and COSO-specific control issues, as well as examining consecutive and non-consecutive MWICFR and firms with more than two years of MWICFR.

This study underpins recent Securities and Exchange Commission and Public Company Accounting Oversight Board concerns regarding pervasive ICFR issues. This study identifies some of the characteristics of firms associated with weaker ICFR and pinpoints more specific areas within internal controls that frequently lead to adverse opinions.

This paper aims to assert that knowledge of organisational weaknesses, vulnerabilities and compromise points (here termed “dark knowledge”), is just as critical to organisational integrity and hence, must also be managed in a conventional knowledge management sense. However, such dark knowledge is typically difficult to identify and accordingly, few studies have attempted to conceptualise this view.

Using a background of fraud diamond theory, the authors examine this dark knowledge using a case study analysis of fraud at a large Asia-Pacific telecommunications provider. Semi-structured interviews were also conducted with the firm’s fraud unit.

The authors identify six components of dark knowledge, being artefactual knowledge, consequential knowledge, knowledge of opportunity, knowledge of experimentality, knowledge of identity and action and knowledge of alternativity.

To the best of the authors’ knowledge, this is the first paper to identify a knowledge type based on organisational compromises and vulnerabilities. The paper shows that accounts of organisational weakness can yet provide knowledge insights.

This paper aims to assert that teams are a technology used to achieve task goals or social objectives that cannot be accomplished by individuals alone. Much current work in organizations is knowledge based, so it is important to know when to apply teams as a technology and how teams can be effectively utilized for cognitive task performance. This paper describes a number of strengths, weaknesses and trade-offs that accompany teams performing cognitive tasks.

Research comparing team performance to that of similarly treated individuals indicates that teams on average exceed the performance of individuals on cognitive tasks; however, teams rarely match the performance of their best member.

Based on analysis of this research, a set of strengths of teams are highlighted: information pooling, error correction, meta-knowledge, reliability and information sharing. Two weaknesses of team performance on cognitive tasks are also identified: slow to action and coordination losses. As a function of teams having these strengths and weaknesses, trade-offs in their task performance emerge: speed versus accuracy, convergence versus divergence, participation versus deindividuation, losses versus gains in motivation, social facilitation versus inhibition, accumulation versus coordination, focused versus distributed attention and accentuation versus attenuation of biases.

These trade-offs demonstrate that teams operate in specific ways that sometimes benefit cognitive processing but will be hindered under other conditions. An understanding of those conditions is important when attempting to effectively use teams. So, “technical” knowledge rather than intuition is required to manage these processes appropriately and effectively.

This paper describes SPICE (Structure Process Improvement for Construction Enterprises), which is a process improvement framework for construction organizations. SPICE is a five level step by step maturity framework. It assesses an organization’s performance against levels of process maturity, identifies their strengths and weaknesses and highlights their improvement priorities. SPICE was developed in close collaboration with the construction industry and tested on real projects. This allowed the framework to take into account practical industrial needs. This paper provides an outline of the SPICE framework. It focuses on a best practice case study of SPICE implementation on a partnering relationship between a major client and a major contractor. The paper details the SPICE assessment and fact finding process. Based on this assessment, it identifies the strengths and weaknesses of the partnering operation and provides specific guidelines for project improvement. Main strengths of the partnering included: (1) close physical proximity of client, design and project management teams; (2) top level commitment to improve productivity; and (3) adoption of manufacturing philosophies and methods in order to deliver improvements. Main weaknesses included: (1) lack of integration between systems and processes of the partnering organizations; (2) presence of cultural and incentive differences between the partnering organizations, which led to fragmentation of the project teams; and (3) little evidence of process evaluation and improvement efforts by the teams. Based on these, some recommendations are made for future improvements.

The purpose of this paper is to describe a methodology for measuring “cost of poor quality” within an administrative process. The methodology provides primarily a process analysis tool, but it can also be used as a quality measurement technique and a platform for activity based costing. The methodology was developed in the Scottish Legal Aid Board ‐ a non‐departmental public body ‐ addressing the key administrative process of invoice payment. An initial pilot study was enlarged into a full evaluation which combined the quantification of “quality costs” using a novel cost model with the identification of process weaknesses as part of the “analysis” phase of a new computer system development. The paper addresses some of the general practical considerations in launching cost of poor quality measurement schemes.

For many years it has been speculated that some learning and attention problems in children are related to underlying problems in neurological functioning. In fact, the IDEA (1997) definition of learning disabilities utilizes terminology that specifically includes neurological processes and conditions: Specific learning disabilities means a disorder in one or more of the basic psychological processes involved in understanding or in using language, spoken or written, which may manifest itself in an imperfect ability to listen, think, speak, read, write, spell, or do mathematical calculations. The term includes such conditions as perceptual handicaps, brain injury, minimal brain dysfunction, dyslexia, and developmental aphasia. The term does not include children who have learning problems which are primarily the result of visual, hearing, or motor handicaps, of mental retardation, or of environmental, cultural, or economic disadvantage.This chapter begins with a review of the role of neuroimaging in advancing an understanding of the basis and nature of learning and attention problems. The ever-increasing sophistication of neurodiagnostic technology has made it possible to obtain more precise information about neuroanatomical and neurophysiological bases of behavior, including learning and attention. Advances in technology have greatly increased the ability to study the functioning of the brain during the performance of relatively complex mental activities. With this advanced technology it is becoming increasingly possible to visualize normal and abnormal brain functioning, including important components of basic academic skills. The chapter includes a discussion of the recent evidence about the neurological basis of learning and attention problems.

The aim of this study is to develop a framework for measuring of service supply chain (SSC) maturity process.

The main framework of the SSC maturity was developed by reviewing the concepts and models of SSC, business excellence, maturity and supply chain performance evaluation. Then, the maturity level of each excellence criterion was defined in the proposed model by using the excellence criteria for SSC and the concept of Plan, Do, Check and Act (PDCA) cycle in combination with the process survey tools maturity model. Based on the excellence criteria and their maturity levels, a questionnaire was designed to practically measure the proposed framework.

The concepts and features of maturity levels defined for each of the excellence criteria were used to implement and operationalize the proposed framework and evaluate the SSC processes.

Through the assessment of the existing status of SSC processes, the findings allow managers to reach a better understanding of the strengths and weaknesses of such processes. Then, some opportunities are provided for improving each excellence criterion to enhance the performance of each process.

In fact, this study provides guidelines for organizations to measure their progress and performance and improve their management systems. The main advantages of the proposed SSC measurement framework include self-assessment facilitation, calculation of criteria scores and development of uses. The proposed model, like quality and productivity awards, can pave the way for increased competitiveness of the service industry.